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황한수,박영희 한국공업화학회 2020 한국공업화학회 연구논문 초록집 Vol.2020 No.-
The graphene oxide coated glass-fiber, graphene oxide Malic acid grafted poly propylene composites were successfully prepared by applying pressure and heating. The composite was characterized by using scanning electron microscope (SEM), and Energy-dispersive X-ray spectroscopy. The composites showed maximum electrical conductivity of 878 mS/cm. The composites showed maximum EMI SE of 120.11 dB at 9.27 GHz with the double layer thickness of 0.723 cm and possessing ~100% shielding efficiency above 0.723 cm of thickness. In addition, composite with the thickness of 2.56 mm have maximum shielding efficiency of 99.99999395% of incoming radiation. Hence, the composite can be utilized in various application areas such as automobiles, military and other electronics.
소유구조와 회계부정 발생의 관련성에 대한 내부회계관리제도의 매개효과
배한수,이서연,황지회 한국자료분석학회 2014 Journal of the Korean Data Analysis Society Vol.16 No.1
On this research, we investigate a mediate effect of internal accounting control on the relation between ownership structure and accounting fraud occurrence using 216 firms (54 audit review firms, 162 matching firms) that had been listed on KRX from 2006 to 2011. To be specific, accounting fraud occurrence is measured on the basis of audit review, ownership structure was measured in CEO’s share holdings and internal accounting control is measured in the total number of personnel in internal accounting control. The results are as follows. First, corporate governance and internal accounting control has negative effect on accounting fraud occurrence. Second, the mediate effect of internal accounting control on a relation between corporate governance and accounting fraud occurrence was non-significant. Third, on the basis of first and second results, we additionally analyze interaction effect between corporate governance and internal accounting control on accounting fraud occurrence on the assumption that corporate governance and internal accounting control has significant effect on accounting fraud occurrence independently. But, interaction effect of these variables has negative and significant effect on that in the case of KOSDAQ Firms. Our research suggests the additional way of applying interaction effect and mediating effect to methodology in future financial accounting researches. 본 연구에서는 소유구조와 회계부정 발생의 관련성에 대한 내부회계관리제도의 매개효과를 검증하였다. 회계부정 발생 가능성은 감리지적 여부를 대용변수로 사용하였으며, 소유구조는 경영자지분율로, 내부회계관리제도의 특성은 내부회계관리인력의 수로 측정하였다. 연구결과는 다음과 같다. 첫째, 선행연구와 유사하게 경영자지분율과 내부회계관리인력의 수가 증가하면 감리지적 가능성이 유의하게 감소하였다. 둘째, 내부회계관리인력수는 경영자지분율이 감리지적 가능성에 미치는 영향에 대해 미미한 매개효과가 나타났으나 통계적 유의성은 확보되지 않았다. 셋째, 거래소 유형을 구분한 후에도 내부회계관리인력의 수는 매개역할을 수행하지 않는 것으로 나타났다. 넷째, 이상의 연구결과로부터 경영자지분율과 내부회계관리인력의 수가 감리지적 가능성에 상호독립적인 영향을 미치는지를 추가로 분석한 결과, 전체표본에 대해서는 이들 변수의 상호독립적인 효과가 검증되었으나 코스닥 기업에 대해서는 상호작용변수가 감리지적 가능성에 유의한 영향을 미치는 것으로 나타났다. 이는 소유와 경영의 분리가 낮은 코스닥기업에서 내부통제를 강화하면 회계부정 발생가능성이 효과적으로 감소하는 것을 의미한다. 비록 내부회계관리제도의 매개효과가 유의하지 않았으나 매개효과와 상호작용효과 분석을 재무회계 분야의 연구에 적용 가능함을 제시하였다는 점에 의의가 있다.
황민정,이규녀,이광복,한수경,이영우 한국공학교육학회 2018 공학교육연구 Vol.21 No.4
The purpose of this study is to investigate the current conditions of the domestic and foreign curricula in the field of chemical engineering and to draw implications. The results of the study are as follows. Most of the domestic research universities (including non-certified universities) have curricula organized within the scope of the ABEEK certification, which is the minimum standard guide for chemical engineering curricula. However, we are concerned that chemical engineering education in some domestic universities may lack in education quality and program relevance. Graduates from these universities may not have equivalent qualifications as international graduates. It is considered that most of the 12 domestic universities organize their subjects according to the certificate of accreditation standard and to the traditional subjects of chemistry in the ‘Department of Chemical Engineering’ or ‘Department of Chemical and Biological Engineering · Chemical and Biological Engineering’. However, due to the increase in the number of overlapping subjects with other majors because of the movement towards academic diversity, the integrity of the chemical engineering curricula is at risk. In addition, after surveying the major and research areas of the department professors, it has been found that there is a shortage of professors who have majored in chemical engineering. Therefore, there is a concern that students may lack understanding of the core principles of chemical engineering. The results of the analysis of the curricula of overseas research universities (including non-certified universities) are as follows. Although the chemical engineering industry in developed countries like the United States and Europe is advancing and changing very quickly, the chemical engineering education in these countries is highly focused on traditional subjects and other related subjects in order to cultivate traditionally trained chemical engineers. The Department of Chemical Engineering at overseas universities still maintains the academic integrity of the chemical engineering field. This is a significant suggestion for our country. On the other hand, domestic universities are changing the name of their chemical engineering major, or even if the name is maintained, they are fusing their curriculum with other majors such as material engineering. Therefore, it is very necessary at this point to start a discussion regarding the integrity of the department of chemical engineering in Korea. We hope that the departments of chemical engineering in domestic universities maintain the integrity of traditional chemical engineering while operating the curriculum within the scope of the standards of the engineering education certification system.
이규녀,황민정,이광복,한수경,이영우 한국공학교육학회 2018 공학교육연구 Vol.21 No.6
The purpose of this study is to establish and propose educational vision of chemical engineering field in order to search for academic identity and future education direction in chemical engineering field. In order to achieve this research purpose, we investigate the literature and data on the vision, educational goals, and curriculum of the department of chemical engineering in domestic and foreign universities. We also analyze the SWOT of internal and external environmental factors respectively. The validity of the proposal was verified through delphi survey with delphi panels and the vision was developed by revising and improving upon the opinions of professionals. The vision is comprised of the value and mission of learning, the educational purpose, and the educational goal. The first stage is value and mission of chemical engineering. The educational purposes and the educational goals are divided into ‘Department of Chemical Engineering’ and ‘Department of Chemical and Biological Engineering’. The application of the educational vision of chemical engineering field is as follows. First, we expect that the vision to be a valuable, philosophical, and theoretical basis for establishing educational objectives and goals in the field of chemical engineering. Hopefully, it will be used as a general education goal for the top-level education. Second, we hope that the vision will be used to develop customized vision, customized educational purpose, and educational goals that reflect the characteristics of region, departments, graduates, and educational needs in the field of chemical engineering. Finally, we hope that these results will be the starting point to discuss the educational vision in the department of chemical engineering.